Windsor at Westside Community Development District

Agenda October 25, 2019

-.          · -	·

Windsor at Westside
Community Development District

135 W. Central Blvd., Suite 320, Orlando, Florida 32801
Phone: 407-841-5524- Fax: 407-839-1526

October 18, 2019

Board of Supervisors
Windsor at Westside Community Development District

Dear Board Members:

The meeting of the Board of Supervisors of Windsor at Westside Community Development District will be held Friday, October 25, 2019 at 9:00 AM at the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Organizational Matters
Acceptance of Resignation of Steven Norwood and Appointment of Individual to Fulfill the Board Vacancy with a Term Ending November 2020
Administration of Oath of Office to Newly Appointed Board Member
Consideration of Resolution 2020-01 Electing Assistant Secretary
Approval of Minutes of July 26, 2019 Meeting
Consideration of Aquatic Maintenance Agreement with Applied Aquatic Management, Inc.
Consideration of Agreement with Grau & Associates to Provide  Auditing Services for the Fiscal Year 2019
Consideration of Series 2016 Requisition #20
Staff Reports
Attorney
Engineer
District Manager's Report
Approval of Check Register
Balance Sheet and Income Statement
Field Manager's Report
Supervisor's Requests
Adjournment

The second order of business is the Public Comment Period where the public has an opportunity to be heard on propositions coming before the Board as reflected on the agenda, and any other items.

The third order of business is the Organizational Matters. Section A is the acceptance of resignation of Steven Norwood and appointment of an individual to fulfill the Board Vacancy with a term ending November 2020. A copy of the resignation letter is enclosed for  your review. Section B is the administration of the Oath of Office to the newly appointed Board member and Section C is the consideration of Resolution 2020-01 electing an Assistant Secretary. A copy of the Resolution is enclosed for your review.

The fourth order of business is the approval of the minutes of the July 26, 2019 meeting. The minutes are enclosed for your review.

The fifth order of business is the consideration of aquatic maintenance agreement with Applied Aquatic Management, Inc. A copy of the agreement is enclosed for your review.

The sixth order of business is the consideration of agreement with Grau & Associates to provide auditing services for the Fiscal Year 2019. A copy of the agreement is enclosed for your review.

The seventh order of business is the consideration of the Series 2016 Requisition #20. A copy of the requisition and supporting invoice is enclosed for your review.

The eighth order of business is Staff Reports. Section C is the District Manager's  Report. Section 1 includes the check register being submitted for approval and Section 2 includes the balance sheet and income statement for your review. The Field Manager's Report will be presented at the meeting.

The balance of the agenda will be discussed at the meeting. In the meantime, if you have any questions, please contact me.

r-	--

Sincerely,

George S. Flint District Manager

CC:	Sarah Sandy, District Counsel Tucker Mackie, District Counsel Broe Althafer, District Engineer

Enclosures

S ECTION Il l

S E CTION A

From: Stacie Vanderbilt svanderbilt@gmscfl.com
Subject: Fwd: Windsor at Westside CDD - Notice of Resignation
Date: October 1, 2019 at 4:03 PM
To:

From: Steven Norwood <sn orwood1 @ Kni ghts.u cf.edu>
Sent: Tuesday, October 1, 2019 12:55:42 PM
To: Wesley Hunt <WesleY..Hunt@PulteGrou12.com>
Subject: Re: Windsor at Westside CDD - Notice of Resignation

External Sender

Good afternoon, Wes.

I hereby resign from the Windsor at Westside CDD Board of Supervisors effective immediately. Please let me know if you need anything else, take care.
Thank you.

S ECTl"ON -C

RESOLUTION 2020-01

A RESOLUTION OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT ELECTING

--------------

AS	ASSISTANT SECRETARY OF THE BOARD OF SUPERVISORS

WHEREAS, the Board of Supervisors of the Windsor at Westside Community

District desires to elect _

_ _ _ _

_ _ _ _

_ _ as an Assistant Secretary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT:

 	 is elected Assistant Secretary of the Board of Supervisors.

Adopted this 25th day of October, 2019.

Secretary/ Assistant Secretary	Chairman/Vice Chairman

MINUTES

MINUTES OF MEETING WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Windsor at Westside Community Development District was held Friday, July 26, 2019 at 9:00 a.m. in the Club at Windsor at Westside, 2100 Tripoli Court, Kissimmee, Florida.

Present and constituting a quorum were:

Eric Baker William Tew Steven Norwood

Vice Chairman Assistant Secretary Assistant Secretary

Also present were:

George Flint Sarah Sandy Broe Althafer
William Viasalyers

District Manager
District Counsel by phone District Engineer by phone Field Manager

FIRST  ORDER OF BUSINESS	Roll Call
Mr. Flint called the meeting to order and called the roll.

SECOND ORDER OF BUSINES	Public Comment Period
There being none, the next item followed.

THIRD  ORDER OF BUSINESS	Approval of the Minutes of the April 26, 2019
Meeting

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the minutes of April 26, 2019 meeting were approved, as presented.

FOURTH  ORDER OF BUSINESS	Review and Acceptance of Fiscal Year 2018
Audit Report
Mr. Flint stated Grau & Associates as the District's independent auditor prepared the report. On page 2 the report to management you will see there are no prior or current year findings

July 26, 2019	Windsor at Westside CDD

or recommendations and they found that we have complied with all the provisions of the auditor general of the State of Florida that they are required to review. It is a clean audit.

On MOTION by Mr. Baker seconded by Mr. Norwood with all in favor the Fiscal Year 2018 audit report was accepted and transmittal to the State of Florida was ratified.

Ms. Sandy and Mr. Althafer joined the meeting by telephone at this time.

FIFTH ORDER OF BUSINESS	Public Hearing on Fiscal Year 2019-2020
Budget
A.	Consideration of Resolution 2019-05 Adopting the Proposed Fiscal Year 2020 Budget and Relating to the Annual Appropriations
Mr. Flint stated item five is a public hearing to consider the adoption of the Fiscal Year 2020 budget. The Board previously approved a proposed budget and set today as the date, place and time of the public hearing.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the public hearing was opened.

Mr. Flint stated I will note for the record there are no members of the public here to provide comment or testimony so we will bring it back to the Board for discussion and consideration of the resolution. Attached to the resolution as Exhibit A is the proposed budget and the actuals have been updated through June 30th and we projected the last three months. We are recommending the O&M assessment levels remain the same and you can see the expenses are fairly close to the current year and administrative expenses are basically flat and the operating expenses are increasing by about $3,000.

On MOTION by Mr. Baker seconded by Mr. Tew with all in favor Resolution 2019-05 Adopting the Proposed Fiscal Year 2020 Budget and Relating to the Annual Appropriations, was approved.

On MOTION by Mr. Baker seconded by Mr. Norwood with all in favor the public hearing was closed.

2

July 26, 2019	Windsor at Westside COD

SIXTH ORDER OF BUSINESS	Public   Hearing   on   Fiscal   Year 2019-2020
O&M Assessments
A.	Consideration of Resolution 2019-06 Imposing Special Assessments and Certifying an Assessment Roll

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the public hearing was opened.

Mr. Flint stated for the record we will note there are no members of the public here to provide comment or testimony and we will bring it back to the Board for discussion and consideration of Resolution 2019-06. There are two exhibits to the resolution, Exhibit A is the budget you just adopted and Exhibit B is the assessment roll which reflects each parcel in the District and the amount they are to be assessed.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor Resolution 2019-06 Imposing Special Assessments and Certifying an Assessment Roll, was approved.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the public hearing was closed.

SEVENTH ORDER OF BUSINESS
Attorney

Staff Reports

There being none, the next item followed.

Engineer - Presentation of Annual Engineer's Report
Mr. Althafer stated every year I am required to do an Engineer's Report to meet the conditions of the Master Trust Indenture. This year I did a site visit and reviewed all the CDD owned and maintained improvements and found that everything appears to be in good working condition and good repair. I recommend the current maintenance schedule continue and the budget appears to be adequate to continue to fund good maintenance of the improvements.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the annual Engineer's Report was accepted.

Manager

3

July 26, 2019	Windsor at Westside COD

Approval of Check Register
Mr. Flint presented the check register from April 18, 2019 through July 19, 2019 in the amount of $67,069.04.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the check registers were approved.

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Presentation of Number of Registered Voters - 10
A copy of the letter from the supervisor of elections indicating there are 10 registered voters residing in the District was included in the agenda package.

Presentation of Arbitrage Rebate Calculation Report
Mr. Flint stated we have an obligation for the bond issues to have an arbitrage rebate calculation report done. In the agenda is the report for the Series 2016 Assessment Area 2 project and you can see we have a net rebatable arbitrage of a negative $236,000, which is good. If that was a positive number we would have an arbitrage issue. Basically, we are paying more interest than we are earning.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the Arbitrage Rebate Calculation Report, was approved.

Approval of Fiscal Year 2020 Meeting Schedule
Mr. Flint stated the Board is required to approve an annual meeting schedule and the proposed schedule shows we would meet on the last Friday of each month at 9:00 a.m. in this location with the exception of November and December. If there is no need to meet or no business we can cancel, this gives us the option of meeting on a monthly basis if it is required.

On MOTION by Mr. Tew seconded by Mr. Baker with all in favor the notice that the Board will meet on the last Friday of the month in Fiscal Year 2020, was approved.

Statement of Financial Interests Filing Reminder

4

July 26, 2019	Windsor at Westside CDD

Mr. Flint stated next is a courtesy reminder. It looks like Angel hadn't filed his Form 1 Statement of Financial Interests, which was required to be filed by July 1st • If you have his contact information you may want to let him know because at a certain point he will start getting fined $25 a day. You, Steven and Cliff still need to file as well.

Field Manager's Report
Mr. Viasalyers stated we are continuing to work with the landscapers to identify some of the areas that are stressed, and we are working to remedy those areas. We do have a new account manager who will hopefully pick up some of the slack where the previous one was lacking. We have noticed they are working on a lot of the detail, cleaning up the beds and things like that and they replaced one of the dead palms on the boulevard.
Mr. Flint asked what is their take on the Juniper out there?
Mr. Viasalyers stated I was just discussing that with their supervisor, and they are going to look into it, identify it and if they have to replace it at no cost they will.
Mr. Flint stated we have been struggling here with the reclaimed water pressures, not only Windsor at Westside but Solara and the CDD common area down Westside Boulevard as well as the other communities off of Westside. Now that we are getting some rain hopefully, that will improve but there has been a lot of dialog back and forth with the Toho Water Authority on that.

EIGHTH ORDER OF BUSINESS
There being none,

Supervisors Requests

On MOTION by Mr. Baker seconded by Mr. Tew with all in favor the meeting adjourned at 9:15 a.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

5

S	ECTION ·

Renewal

P.O. Box 1469 Eagle Lake, FL 33839
1-800-408-8882

AQUATIC PLANT MANAGEMENT
AGREEMENT

Submitted to:
Windsor At Westside COD

Date:	September 2, 2019

Name Address City Phone

c/o GMS
1408 Hamlin Ave, Unit E St. Cloud, FL 34771 407.398.2890

This Agreement is between Applied Aquatic Management, Inc. hereafter called "AAM" and GMS hereafter called "Customer".
The parties hereto agree as follows
A.	AAM agrees to provide aquatic management services for a period of	12 Months in accordance with the terms and conditions of this Agreement in the following sites:
One (1) Pond in Phase 1
Two (2) Ponds 2A & 2B in Phase 2 Three (3) Sumps in Phase 2 Windsor at Westside
Kissimmee, Florida

The AAM management program will include the control of the following categories of vegetation for the specifie :f sum:

Subniersed vegetation control
Emersed vegetation control
Floating vegetation control
Filamentous algae control
Shoreline grass & brush control

Included Included Included Included Included

Service shall consist of a minimum of monthly inspections and/or treatments as needed to maintain control of noxious growth throughout the term of our service.

Customer agrees to pay AAM the following amounts during the term of this Agreement:

The terms of this agreement shall be: 10/01/2019 thru 09/30/2020.
Agreement will automatically renew as per Term & Condition 14.
Start-up Charge		NA	Due at the start of work Maintenance Fee	$820.00	Due	monthly
Total Annual Cost	$9,840.00

as billed	x12

Invoices are due and payable within 30 days. Overdue accounts may accrue a seNice charge of 1 1/2% per month
AAM agrees to commence treatment within	NA days, weather permitting, from the date of execution or receipt of the proper permits.
Customer acknowledges that he has read and is familiar with the additional terms and conditions printed on the reverse side which are incorporated in this agreement.

Date:	9/2/2019	Accepted	Date:

Customer

Terms and Conditions

...

The MM	Aquatic Plant Management Program will be conducted in a manner consistent with good water management practice using only chemicals which have a wide margin of safety for  fish, waterfowl and·  human life and in conformance with applicable State and Federal Laws, regulations and rules. MM agrees to indemnify Customer for any violation of such laws, rules or regulations.
Federal & State regulations require that various time-use restrictions be observed during & following treatment. AAM agrees to notify Customer of such restrictions verbally &/or by posting the restrictions at several readily visible locations on the perimeter of each body of water at the time of treatment. It shall be the Customer's responsibility
to observe the restrictions throughout the required period. Customer understands & agrees that notwithstanding any other provisions of this Agreement, MM does not assume any liability by any party to be notified, or to observe,
the regulations.
The MM Aquatic Plant Management Program is devised so that water areas are brought into a maintenance configuration as rapidly after their start, consistent with responsible management practices. Some forms of vegetation (particularly grasses & cattail) have visible residues after chemical treatment. Customer is responsible for removing such residues.
In addition to the amounts noted on the face of this Agreement, Customer shall also pay fees, taxes (including sales taxes) or charges that might be imposed by any government body with respect to the services offered herein.
This Agreement shall have as its effective date the first day of the month in which services are first rendered to Customer and shall terminate upon the last day of a month.
MM is licensed & insured. Certificates of Insurance will be provided upon Customers request.
If at any time during the term of this Agreement, Customer does not feel MM is performing in a satisfactory manner Customer shall promptly notify MM who shall investigate the cause of Customer's lack of satisfaction & attempt to cure same. If nonsatisfactory performance continues, this Agreement may be voided by either party giving thirty days written notice & payment of all monies owing to the effective date of termination, which shall be the last day of the month.
Neither party shall be responsible in damages, penalties or otherwise for any failure or delay in the performance of any of its obligations hereunder caused by strikes, riots, war, acts of God, accidents, governmental orders & regulations, curtailment or failure to obtain sufficient material, or other forces (whether or not of the same class or kind as those set forth above) beyond its reasonable control & which, by the exercise of due diligence, it is unable to overcome.
MM agrees to hold Customer harmless from any loss, damage or claims arising out of the sole negligence of AAM however, MM shall in no event be liable to Customer or others, for indirect, special or consequential damages resulting from any cause whatsoever.
This Agreement shall be governed by and construed in accordance with the laws of the State of Florida
In the event a legal action is necessary to enforce any of the provisions of this Agreement, the prevailing party is entitled to recover legal costs & reasonable attorney fees.
This Agreement constitutes the entire Agreement of the parties hereto & no oral or written alterations or
modifications of the terms contained herein shall be valid unless made in writing & accepted by an authorized representative of MM & Customer.
This Agreement may not be assigned by Customer without the prior written consent of AAM.
This Agreement shall automatically renew for term equal to its original term, unless a "Notice of Cancellation" has been received. The contract amount shall be adjusted at a minimum rate of 3% increase per year on the anniversary date of this Agreement. Unless otherwise agreed to in writing, by both parties, services shall be continuous without interruption.

-··- - -:-=-

Grau & Associates
CERTIFIED PUBLIC ACCOU NTANTS

951 Yamato Road • Suite 280 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

September 3, 2019

Board of Supervisors
Windsor at Westside Community Development District c/o GMS, LLC
9145 Narcoossee Rd, Suite A206 Orlando, FL 32827

We are pleased to confirm our understanding of the services we are to provide Windsor at Westside Community Development District, Osceola County, Florida ("the District") for the fiscal year ended September 30, 2019, with the option of 1 additional one-year renewal. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Windsor at Westside Community Development District as of and for the fiscal year ended September 30, 2019, with the option of 1 additional one­ year renewal. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2019 audit.
Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operationa,l economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management's Discussion and Analysis.
Budgetary comparison schedule
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District's financial statement.sWe cannot provide assurance that an unmodified opinion will be expressed.  Circumstances  may arise in which it is necessary for us to modify our opinion or add emphasis-o-fmatter or other-matter paragraphs . If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards

Windsor at Westside Community Development District	Page2

and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District's compliance. The report will include a statement that  the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Management Responsibilities
Management is responsible for the financial statements and all accompanying information as well as all representations contained therein. Further, management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management's responsibility. As part of the audit, we will assist with preparation of your financial statements and related notes in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuanceand have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of the proposed entries and the impact they have on the financial statements.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and

Windsor at Westside Community Development District	Page 3

recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in  the electronic site with the original document.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to  be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may

Windsor at Westside Community Development District	Page4

provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.

Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager ("Public Records Custodian"). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service;
upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter  119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District: and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate's possession  or,  alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN.

This agreement provides for a contract period of one (1) year with the option of one (1) additional, one-year renewal upon the written consent of both parties. Our fee for these services will not exceed $3,700 for the September 30, 2019 audit. The fee for fiscal year 2020 will not exceed $3,800 unless there is a change in activity by the District which results in additional audit work or if Bonds are issued.

We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate .

The District may terminate this agreement, with or without consent, upon thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the date of the notice of termination subject to any offsets the District may have against Grau & Associates.

We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2016 peer review report accompanies this letter.

Windsor at Westside Community Development District	Page 5

We appreciate the opportunity to be of service to Windsor at Westside Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.

Very truly yours, Grau & Associates
Antonio J. Grau RESPONSE:
This letter correctly sets forth the understanding of Windsor at Westside Community Development District.

By: - - - - - - - - - - - - - - - - -

T i  tle:_    _    _    _

_ _ _

_ _ _

_ _ _ _ _ _

_ _ _ _

Date:_    _    _    _    _    _    _

_ _ _ _

_ _ _ _ _

_ _ _ _

PEER REVIEW PROGRAM
is proud to present this
Certificate of Recognition
to

Grau & Associates

For having a system ofquality control for its accounting and auditing practice in effect for the year
ended June 30. 2016 which	been designed. to rneet the requirements of the quality control standards
for an counting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the finn with reasonable assurance of conforming with professional standards.

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S ECTION VII-

WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2016
(ASSESSMENT AREA TWO PROJECT)

(Acquisition and Construction)

The undersigned, a Responsible Officer of the Windsor at Westside Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture between the District and Regions Bank, as trustee (the "Trustee"), dated as of June 1, 2015, as supplemented by that certain Second Supplemental Trust Indenture dated as of April 1, 2016 (collectively, the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):

Requisition Number: 20

Identify Acquisition Agreement, if applicable;

Name of Payee pursuant to Acquisition Agreement:

GMS - Central Florida, LLC

Amount Payable: $3,500.00

Purpose for which  paid or incurred  (refer also to specific contract  if amount is due and payable pursuant to a contract involving progress payments): Invoice# 112; Represents  Construction  Accounting  FY 2019 - Series 2016 Bonds

Fund or Account and subaccount, if any, from which disbursement to be made: Series 2016 Acquisition & Construction Account of the Acquisition and Construction Fund.
The undersigned hereby certifies that:

obligations in the stated amount set forth above have been incurred by the District;
each disbursement set forth above is a proper charge against the Series 2016 Acquisition and Construction Account;
each disbursement set forth above was incurred in connection with the Cost of the Assessment Area Two Project; and

each disbursement represents a Cost of the Assessment Area Two Project which has not previously been paid.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.

The undersigned hereby further certifies that such requisition contains no  item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Originals of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested are on file with the District.

WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT

By  :       -	-	-	-	-	-	-	-	-	-	-	-
Responsible Officer

Date:- - - - - - - - - - - - - -
CONSULTING ENGINEER'S APPROVAL

The undersigned Consulting Engineer hereby certifies that this disbursement is for the  Cost of the Assessment Area Two Project and is consistent with: (i) the Acquisition Agreement; and (ii) the report of the Consulting Engineer, as such report shall have been amended or modified.

Consulting Engineer

-    .•    ,      ••        •       •    !'	••	-. . .-' ·

GMS-Central Florida, LLC
1001 Bradford Way
Kingston,  TN 37763

Invoice

Bill To:
Windsor at Westside COD 135 West Central Ave.
Suite 320
Orlando, FL 32801

Invoice#: 112
Invoice Date:  8/2/19
Due Date: 8/2/19
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount	
Construction Accounting FY 2019 - Series 2016 Bonds		3,500.00	3,500.00	

Please Wire Funds To:				
GMS-CF,LLC				
ABA 062005690
Account 0125331205
Contact Angela Dougal (865) 270-7875				

Total	$3,500.00	
Payments/Credits	$0.00	
Balance Due	$3,500.00	

S ECTION VI11

S	ECTt·- o	·C

S ECTION 1

Windsor at Westside
Community Development District

Summ ar y of Invoices

August  24, 2019 - October 17, 2019

	Fund	Date	Check No.'s	Amount	
	General Fund				
		9/9/19	397	$	4,550.62	
		9/17/19	398-401	$	7,157.47	
		9/20/19	402	$	5,000.00	
		9/26/19	403	$	7,573.00	
		10/10/19	404	$	4,649.49	
		10/11/19	405-408	$	1,255.50	
				$	30,1s6.os I	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/17/19
***  CHECK DATES 08/24/2019 - 10/17/2019 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

PAGE	1

CHECK  VEND# ••.••INVOICE....•..•EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS

STATUS	AMOUNT		•..•CHECK••..• AMOUNT	#

9/09/19 00001

9/17/19 00015

9/01/19 113	201909 310-51300-34000
MANAGEMENT FEES SEP19
9/01/19 113	201909 310-51300-35100
INFORMATION TECH SEP19
9/01/19 113	201909 310-51300-31300
DISSEMINATION FEE SEP19 9/01/19 113	201909 310-51300-51000
OFFICE SUPPLIES SEP19
9/01/19 113	201909 310-51300-42000
POSTAGE SEP19
9/01/19 113	201909 310-51300-42500
COPIES SEP19
9/01/19 113	201909 310-51300-41000
TELEPHONE SEP19
9/01/19 114	201909 320-53800-12000
FIELD MANAGEMENT SEP19
GOVERNMENTAL MANAGEMENT SERVICES
8/31/19 179716	201908 320-53800-46200
LAKE MAINTENANCE AUG19

*	3,094.33
*	50.00
*	583.33
*	.18
*	5.60
*	15.00
*	6.51
*	795.67

*	820.00

4,550.62 000397

9/17/19 00014

9/17/19 00021

APPLIED AQUATIC MANAGEMENT, INC
8/29/19 44732	201907 320-53800-46600	*

*

IRRIGATION REPAIR 7/25/19
9/10/19 45485	201909 320-53800-46400
LANDSCAPE MAINT SEP19
DOWN TO EARTH LAWNCARE II, INC.
8/01/19 1241	201908 320-53800-46700	*
FOUNTAIN MAINT AUG19
8/12/19 1218	201908 320-53800-46600	*
FOUNTAIN PUMP REPLACEMENT
9/01/19 1260	201909 320-53800-46700	*
FOUNTAIN MAINT SEP19

324.38
4,333.59

150.00
655.00
150.00

820.00 000398

4,657.97 000399

9/17/19 00003

9/20/19 00001

GRUNIT POOL SERVICE
8/31/19 109706	201907 310-51300-31500
RESEARCH/FY20 BUDGET DOCS
HOPPING GREEN & SAMS
9/15/19 115	201909 300-15500-10000
ASSESSMENT ROLL - FY2020

-  -  -  -  - - - -  - - - -9-55-.0-0 000400
*	724.50
- - - - -  - -  - -  -  -  -7-24-.5-0 000401
*	5,000.00

9/26/19 00006

GOVERNMENTAL MANAGEMENT SERVICES
9/11/19 9498	201909 300-15500-10000
FY20 GEN LIAB/PUBLIC OFFI
WIND WINDSOR AT WES IARAUJO

- -  - - -  - - - -  -  -5-,00-0.-00-
*	5,533.00

000402

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/17/19
***  CHECK DATES 08/24/2019 - 10/17/2019 ***	WINDSOR GENERAL FUND
BANK A GENERAL FUND

PAGE	2

CHECK  VEND# •••..INVOICE........EXPENSED TO...	VENDOR NAME DATE	DATE	INVOICE	YRMO DPT ACCT# SUB SUBCLASS
9/11/19 9498	201909 300-15500-10000
FY20 PROPERTY INSURANCE

STATUS

*

AMOUNT	•...CHECK•••••
AMOUNT	#
2,040.00

EGIS INSURANCE & RISK ADVISORS
10/10/19 00001	10/01/19 116	201910 310-51300-34000
MANAGEMENT FEES OCT19
10/01/19 116	201910 310-51300-35100
TECHNOLOGY FEES OCT19
10/01/19 116	201910 310-51300-31300
DISSEMINATION SRVC OCT19 10/01/19 116	201910 310-51300-51000
OFFICE SUPPLIES
10/01/19 116	201910 310-51300-42000
POSTAGE
10/01/19 116	201910 310-51300-42500
COPIES
10/01/19 117	201910 320-53800-12000
FIELD MGMNT FEES OCT19

-  -  -  -  -  -  -  -  -  -  -7,-573.-00- 000403

-

*	3,094.33
*	150.00
*	583.33
*	.03
*	.so
*	1.  80
*	819.50

10/11/19 00015

GOVERNMENTAL MANAGEMENT SERVICES
9/30/19 180367	201909 320-53800-46400
AQUATIC PLANT MGMT-SEP19

-  -  - - - - - -  -  - -4,-64-9.-49- 000404
*	820.00

APPLIED AQUATIC MANAGEMENT, INC
10/11/19 00002 10/01/19 74599	201910 310-51300-54000
SPECIAL DISTRICT FEE-FY20

- - -  -  -	- - -  -  -  -8-20-.0-0 000405

-

*	175.00

DEPARTMENT OF ECONOMIC OPPORTUNITY
10/11/19 00021 10/01/19 1280	201910 320-53800-46700
FOUNTAIN MAINT OCT19

-  -  -  -  -	- -  -  -  - -1-75-.00 000406

--

*	150.00

10/11/19 00003

GRUNIT POOL SERVICE
9/30/19 110335	201908 310-51300-31500
RESEARCH/RULES OF PROCEED

-  - - - - -  - -  -  -  -  -1-50-.0-0 000407
*	110.50

HOPPING GREEN &  SAMS	110.50 000408

TOTAL FOR BANK A TOTAL FOR REGISTER

30,186.08
30,186.08

WIND WINDSOR AT WES IARAUJO

.	.    .
S ECTION 2

•	•

•	•

•

•

•

•

Windsor  at Westside
Community Development District

Unaudited Financial Report

September  30, 2019

•	•	•	•	•	•	•	•	•	•	•	•	•	•	•

Table of Contents

1	 	Balanee Sheet 	

2-3	
 	General FundIncome Statement 	

4	
Debt Service Income Statement Series 2015	

5	

Debt Service Income Statement Series 2016	

6	

Capital Projects Income Statement Series 2015	

7	

 	Capital Projects Income Statement Series 2016	

8	
 	Month to Month	

9	
 	Long Term Debt Summary 	

10	
 	Assessment Receipt Schedule 	

11	
Construction Schedule Series 2015	

12	

 	Construction Schedule Series 2016	

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT COMBINED BALANCE SHEET
September 30, 2019
GENERAL	DEBT SERVICE	CAPITAL PROJECTS	TOTALS FUND		FUND		FUND		2019

ASSETS:
CASH
OPERATING ACCOUNT	$67,128	$67,128 INVESTMENTS
SERIES 2015		
RESERVE		$139,763		$139,763	
REVENUE		$211,512		$211,512	
INTEREST		$7		$7	
SINKING FUND		$28		$28	
CONSTRUCTION			$34	$34	
SERIES 2016
RESERVE		
$211,753		
$211,753	
REVENUE		$296,437		$296,437	
INTEREST		$10		$10	
CONSTRUCTION			$6,071	$6,071	
PREPAID EXPENSES	$12,573			$12,573	
TOTAL ASSETS	$79,701	$859,510	$6,105	$945,315	

LIABILITIES:					
ACCOUNTS PAYABLE	$1,388			$1,388	
FUND EQUITY:					
FUND BALANCES:					
NONSPENDABLE					
PREPAID ITEMS	$12,573			$12,573	
RESTRICTED FOR DEBT SERVICE 2015		$351,310		$351,310	
RESTRICTED FOR DEBT SERVICE 2016		$508,200		$508,200	
RESTRICTED FOR CAPITAL PROJECTS 2015			$34	$34	
RESTRICTED FOR CAPITAL PROJECTS 2016			$6,071	$6,071	
UNASSIGNED	$65,740			$65,740	

TOTAL  LIABILITIES & FUND EQUITY	$79,701	 	$859,510		$6,105	$945,315

1

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues, Ex penditu res, and Changes in Fund Balance For The Period Ending September 30, 2019

ADOPTED	PRORATED BUDGET	ACTUAL
 	BUDGET	THRU  09/30/19	THRU  09/30/19	VARIANCE 

REVENUES:		
ASSESSMENTS - TAX ROLL	$195,643	$195,643	$197,387	$1,744	
ASSESSMENTS - DIRECT	$3,320	$3,320	$3,317	($3)	

TOTAL REVENUES	 	$198,963	$198,963	$200,704	$1,741

EXPENDITURES:

ADMINISTRATIVE:		
ENGINEERING	$5,000	$5,000	$263	$4,738	
ATTORNEY	$15,000	$15,000	$4,570	$10,430	
ARBITRAGE	$500	$500	$450	$50	
DISSEMINATION	$7,000	$7,000	$7,000	$0	
ANNUAL AUDIT	$4,500	$4,500	$3,600	$900	
TRUSTEE FEES	$7,000	$7,000	$7,000	$0	
ASSESSMENT ADMINISTRATION	$5,000	$5,000	$5,000	$0	
MANAGEMENT FEES	$37,132	$37,132	$37,132	$0	
INFORMATION TECHNOLOGY	$600	$600	$2,300	($1 , 700)	
TELEPHONE	$100	$100	$48	$52	
POSTAGE	$300	$300	$96	$204	
INSURANCE	$5,950	$5,950	$5,398	$552	
PRINTING & BINDING	$1,500	$1,500	$309	$1,191	
LEGAL ADVERTISING	$3,000	$3,000	$3,154	($154)	
OTHER CURRENT CHARGES	$700	$700	$263	$437	
PROPERTY APPRAISER FEE	$500	$500	$232	$268	
PROPERTY TAXES	$100	$100	$0	$100	
OFFICE SUPPLIES	$200	$200	$73	$127	
DUES, LICENSE & SUBSCRIPTIONS	$175	$175	$175	$0	

2

TOTAL EXPENDITURES	 	$209,370	$209,370	$169,817	$39,553 	
EXCESS REVENUES (EXPENDITURES)	($10,407!	 	$30,887		
FUND BALANCE - Beginning	 	$10,407	$47,426		
FUND BALANCE - Ending	 	$0		$78,313		

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The  Period Ending September 30, 2019

Q.PERATION	M lNTEN AN, E:		
Contract Services		
FIELD SERVICES	$9,548	$9,548	$9,S48	($0)	
LANDSCAPE MAINTENANCE - CONTRACT	$63,900	$63,900	$52,003	$11,897	
LAKE MAINTENANCE	$10,500	$10,500	$9,840	$660	
WETLAND MONITORING & MAINTENANCI	$9,400	$9,400	$0	$9,400	
PROPERTY INSURANCE	$2,2SD	$2,250	$1,980	$270	
Repairs & Maintenance					
LANDSCAPE MAINTENANCE - OTHER	$3,500	$3,500	$8,146	($4,646)	
REPAIRS - GENERAL	$2,500	$2,500	$174	$2,326	
OPERATING SUPPLIES	$2,000	$2,000	$18	$1,982	
IRRIGATION REPAIRS	$3,000	$3,000	$5,265	($2,265)	
SIGNAGE	$1,500	$1,500	$0	$1,500	
FOUNTAIN MAINTENANCE	$2,400	$2,400	$1,855	$545	
Utility					
ELECTRIC	$3,400	$3,400	$3,478	($78)	
IRRIGATION WATER	$1,000	$1,000	$448	$552	
Other
CONTINGENCY	
$215	
$215	
$0	
$215	

3

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT

DEBT SERVICE FUND SERIES 2015
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending September 30, 2019

	ADOPTED
BUDGET	PRORATED BUDGET
THRU 09/30/19	ACTUAL
THRU 09/30/19	
VARIANCE		
REVENUES:						
SPECIAL ASSESSMENTS	$276,388	$276,388	$278,906	$2,518		
INTEREST INCOME	$0	$0	$7,402	$7,402		
TOTAL REVENUES	$276,388	$276,388	$286,308	$9,920		

EXPENDITURES:						
INTEREST - 11/1	$100,744	$100,744	$100,744	$0		
PRINCIPAL - 11/1	$70,000	$70,000	$70,000	$0		
INTEREST - 5/1	$99,344	$99,344	$99,344	$0		
TOTAL EXPENDITURES	 	$270,088	$270,088	$270,088	$0	
EXCESS REVENUES (EXPENDITURES)	 	$6,300	$16,220		
FUND BALANCE - Beginning	 	$194,501	$335,090		
FUND BALANCE - Ending	 	$200,801	$351,310		

4

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT
DEBT SERVICE FUND SERIES 2016
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending September 30, 2019

	ADOPTED BUDGET	PRORATED BUDGET
THRU 09/30/19	ACTUAL
THRU 09/30/19	
VARIANCE	
REVENUES:						

ASSESSMENTS - TAX ROLL		$394,318	$394,318	$398,282	$3,964	
ASSESSMENTS - DIRECT BILLED		$24,432	$24,432	$24,435	$3	
INTEREST INCOME		$500	$500	$10,650	$10,150	
TOTAL REVENUES		$419,250	$419,250	$433,366	$14,116	

EXPENDITURES:						
INTEREST - 11/1		$150,897	$150,897	$150,897	$0	
PRINCIPAL - 11/1		$115,000	$115,000	$115,000	$0	
INTEREST - 5/1		$148,884	$148,884	$148,884	$0	
TRANSFER OUT		$0	$0	$3,961	($3,961)	
TOTAL EXPENDITURES		$414,781	$414,781	$418,742	($3,961)	
						
EXCESS REVENUES (EXPENDITURES}		$4,469		$14,624		
						
FUND BALANCE - Beginning		$282,112		$493,576		
						
FUND BALANCE - Ending		$286,581		$508,200		

5

WINDSOR AT WESTSIDE
COMMUNITY  DEVELOPMENT  DISTRICT

CAPITAL PROJECTS FUND SERIES 2015
Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending September 30, 2019

REVENUES:

ADOPTED BUDGET

PRORATED BUDGET
THRU 09/30/19

ACTUAL
THRU  09/30/19	VARIANCE

INTEREST	$0	$0	$1	$1	
TOTAL REVENUES	 	$0		$0		$1		$1	
EXPENDITURES:

CAPITAL OUTLAY	

$0	

$0	

$0	

$0	
TOTAL EXPENDITURES	 	$0		$0		$0		$0	
EXCESS REVENUES (EXPENDITURES)			1		
					
FUND BALANCE• Beginning			33		

FUND BALANCE· Ending

 	$0		$34	

6

WINDSOR AT WESTSIDE
COMMUNITY DEVELOPMENT DISTRICT CAPITAL PROJECTS FUND SERIES 2016
Statement of Revenues, Expenditures and Changes in Fund Balance For The Period Ending September 30, 2019

	ADOPTED
BUDGET		PRORATED BUDGET
THRU 09/30/19	ACTUAL
THRU 09/30/19	
VARIANCE	
REVENUES:							
INTEREST			$0	$0	$94	$94	
TRANSFER IN - EXCESS RESERVE			$0	$0	$3,961	$3,961	
TOTAL REVENUES			$0	$0	$4,055	$4,055	

EXPENDITURES:							
CAPITAL OUTLAY			$0	$0	$0	$0	
TOTAL EXPENDITURES			$0	$0	$0	$0	
							
EXCESS REVENUES (EXPENDITURES)			$0		$4,055		
FUND BALANCE. Beginning					$ 2 , 016 		

 	so	

FUND BALANCE - Ending

 	$0		$6,071	

7

REVENUES,

ASSESSMENTS - TAX ROLL
ASSESSMENTS - DIRECT BILLED TOTAL REVENUES E)CPfNDmJRES:

WINDSOR AT WESTSIDE
Community Development District

Oct	Nov	Dec	Jan	Feb	Mar	Ai!!:	Mat	Jtm	Jul	Aul	S<!)	Total

$0	$21,885	$138,093	$3 14	$4,246	$12,606	$6,018	$3,653	$7,564	$7	$0	$0	$197,81	
$0	$1,660	$0	$827	$0	$0	$830	$0	$0	$0	$0	$0	$3,17	
so	
S23,S4S	
$138,093	$4).41	.246	$12,6')6	$ 0 48	$3,653	$7,564	$7	so	so	$200,7041	

ADMINIS7l!AID'{;
ENGINEERING	$0	$0	$0	$0	$0	$0	$0	$263	$0	$0	$0	$0	$263
ATTORNEY	$270	$1,238	$0	$259	$704	$384	$767	$113	$0	$725	$111	$0	$4,570
ARBITRAGE	$0	$0	$0	$0	$0	$0	so         $450	$0	$0	$0	$0	$450
DISSEMINATION	$583	$583	$583	$583	$583	$583	$583		$583	$583	$583	$583	$583	$7,000 ANNUAL AUDIT		$0		$0		$0		$0		$0		$0		$0	$3,000	$600		$0		so		$0	$3,600 TRUSTEE FEES		$0		$0		$0		$0		$0		$0              $7,000                       $0                      $0                       $0                        $0                        $0                  $7,000
ASSESSMENT ADMINISTRATION	$5,000	$0	$0	$0	$0	$0	$0	so	$0	$0	$0	$0	$5,000
MANAGEMENT FEES	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$3,094	$37).32
INFORMATION TECHNOLOGY	$50	$50	$50	$1,750	$50	$50	$50	$50	$50	$50	$50	$50	s2,oo
TELEPHONE		$0	$12	$0		$0	$0	$6		$0		$0	$23		$0	$0	$7	$48 POSTAGE		$6	$20	$2	$11	S2	$3	$12	$10		$7	$14	$3	$6	$96 INSURANCE	S5,98		$0	$0		$0	$0	$0                    $0                    $0                    $0                     $0                     $0                     $0                    $5)98 PRINTING & BINDING                                                  $46                        $1                       $48                        $1                      $4                     $35                     $3                     $51                    $14                      $1                      $90                      $15                       $309 LEGAL ADVERTISING                                        $1,519                    $453                         $0                    $378                        $0                       $0                     $0                  $245                      $0                  $560                        $0                       $0                    $3l54 OTHER CURRENT CHARGES                             $53                       S31                      $33                        $0                      $15                    $17                  $15                    $21                    $20                   $20                 $18                   $21                       $263 PROPERTY APPRAISER FEE                                                $0                    $0                         $0                    $232                        $0                      $0                     $0                      $0                      $0                      $0                        $0                       $0                    $232
PROPERTY TAXES		$0	$0		$0	$0	$0		$0	$0	$0	$0		$0		$0	$0		$0 OFFICE SUPPLIES		$0	$0	$20	$0	$0	$20	$0	$0	$0	$11	$20	$0	$73 DUES, LICENSE & SUBSCRIPTIONS	$175	$0		$0	$0	$0		$0                     $0                       $0                      $0                       $0                        $0                        $0                      $175

BallQti I l'M!.r!I.fll. tta.1·

Contract rvfces
FIELD SERVCES	$796	$796	$796	$796	$796	S796	$796	S796	$796	$796	$796	$796	$9,548
LANDSCAPE MAINTENANCE - CONTRACT	$4)34	$4)34	$4)34	$4334	$4334	$4334	$4 34	$4,34	$4334	$4334	$4334		$4334		s	52,003	
LAKE MAINTENANCE	$820	$820	$820	$820	$820	$820	$820	$820	$820	$820		$820		$820		$9114 0	
WETLAND MONITORING & MAINTENANCE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0	
PROPERTY INSURANCE	$1980	$0	$0	$0	$0	$0	$0	$0	$0	$0		$0		$0		$1!)80	

so

Repairs &Maintenance
LANDSCAPE MAINTENANCE - OTHER	$ 7;J. 27	$444	$0	$0	$0	$0	$575	$0	$0	$0	$0	$8l46
REPAIRS- GENERAL	$0	$0	$0	$0	so         $174	$0	$0	$0	$0	$0	$0	$174
OPERATING SUPPLIES	so	$0	$0	$0	so	$18	$0	$0	$0	$0	$0	so	$18
IRRIGATION REPAIRS	$0	$588	$652	$448	$437	Sl,214	$0	$0	$111	$378	$979	$457	$5,265
SIGNAGE	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	so	$0
FOUNTAIN MAINTENANCE	$150	$150	$150	$150	$150	$150	$205	$150	$150	$150	$150	$150	$11155

Uttllty
ELECTRIC	$270	$268	$305	$304	$280	$296	$282	$315	$262	$209	$338	$349	$3/178
IRRIGATION WATER	$43	$40	$43	$41	$40	$34	$34	$36	$34	$34	$34	$34	$448

Other
CONTINGENCY	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0

TOTAL EXPENDITURES	$31,713	$12!) 22	$10931	$13,201	$11)10	$12,029	$17:196	$14!)06	$101198	$11,777	$11,ll9	$10,715	$169al  7 1

bc s Revenues (Expenditures)	($31,713)	$10,623	S127l 61	($9,059)	{$7,064)	$578          1s11; • 8l	($11,253)	($3333)	($11,770)	($11f)19)	($10,715)	$3oas, I

8

WINDSOR AT WESTSIDE COMMUNITY DEVELOPMENT DISTRICT LONG TERM DEBT REPORT

SERIES 2015, SPECIAL ASSESSMENT BONDS (ASSESSMENT AREA ONE PROJECT)	
INTEREST RATES:	4.000%,5.000%, 5.125%	
MATURITY DATE:	11/1/2045	
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$138,194	
RESERVE FUND BALANCE	$139,763	
BONDS OUTSTANDING-6/30/15	$4,190,000	
LESS: PRINCIPAL PAYMENT 11/1/16	($65,000)	
LESS: PRINCIPAL PAYMENT 11/1/17	($70,000)	
LESS: PRINCIPAL PAYMENT 11/1/18	($70,000)	
CURRENT BONDS OUTSTANDING	$3,98S,0OO	

SERIES 2016, SPECIAL ASSESSMENT BONDS (ASSESSMENT AREA TWO PROJECT)	
INTEREST RATES:	3.500%, 4.125%,4.750%, 5.000%	
MATURITY DATE:	11/1/2046	
RESERVE FUND DEFINITION	50% OF MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$209,375	
RESERVE FUND BALANCE	$211,753	
BONDS OUTSTANDING- 5/31/16	$6,535,000	
LESS: PRINCIPAL PAYMENT 11/1/17	($110,000)	
LESS: PRINCIPAL PAYMENT 11/1/18	($115,000)	
CURRENT BONDS OUTSTANDING	$6,310,000	

9

Windsor at  Westside CDD
COMMUNITY  DEVELOPMENT DISTRICT

SPEOAL ASSESSMENT RECEIPTS • FY2019 TAX COLLECTOR
GROSS ASSESSMENTS $	922,181    $	208,131    $	294,088    $	419,962
NET ASSESSMENTS $	866,850    $	195,643    $	276,443    $	394,764

DATE RECEIVED	

DIST.	
GROSS ASSESSMENTS RECEIVED	
DISCOUNTS/ PENALTIES	
COMMISSIONS PAID	
INTEREST INCOME	
NET AMOUNT RECEIVED	
GENERAL FUND 22.57%	2015
OEBT SERVICE
31.89%	2016
DEBT SERVICE 45.54%	
TOTAL
100%	

11/7/18
11/26/18
12/10/18
12/21/18
1/11/19
1/11/19
1/11/19
2/13/19
3/11/19
4/9/19
4/9/19
4/12/19
5/15/19
6/14/19
6/18/19
7/15/19	
ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH ACH	
$	2,912 .43    $	152.90     $	55.19    $	$	2,704.34
$	100,195   .84     $   4,007.70    $	1,923.76     $	$      94,264.38
$	620,046.87     $   24,801.02    $   11,904.92    $	$   583,340.93
$	30 ,146 .58     $   1,049.44    $	581.94     $	$	28,515.20
$	1,3   764.05    $	412.92    $	267.02     $	$     13,084.11
$	1,508 .53    $	45.25    $	29.27    $	$	1,434.01
$	$	$	$	167.53    $	167.53
$	19,603.96    $	406.73    $	383.95    $	$     18,813.28
s	57,601 .53   $	605.95    $	1,139.91    $	$     55,855.67
$	25,655.81   $	$	513.11   $	$	25,142.70
$	1,508.51   $	$	30.17   $	$	1,478.34
$	$	$	$	41.78   $	41.78
$	16,515 .07    $	s	330 .31    $	$       16,184.76
s	5,4 23.29   $	$	108.46    $	$	5,314.83
$	28,775.90    $	$	575.52   $	$	28,200.38
$	$	$	$	32.55   $	32.55	
$	610.35
$	21,274.95
$	131,656.86
$	6,435.73
$	2,953.01
$	323.65
$	37.81
$	4,246.05
$	12,606.32
$	5,674.57
$	333.65
$	9.43
$	3,652.81
s	1,199 .53
$	6,364.67
$	7.35	
$	862.43
$	30,061.36
$  186,030.20
$	9,093.63
$	4,172.59
$	457.31
$	53.43
$	5,999.64
$    17,812.64
$	8,018.13
$	471.45
$	13.32
$	5,161.40
$	1,694.92
$	8,993.24
$	10.38	
$	1,231.56
$    42,928.07
$   265,653.87
$    12,985.84
$	5,958.51
$	653.05
$	76.29
$	8,567.58
$	25,436.71
$    11,450.00
$	673.24
$	19.03
$	7,370.55
s	2,420.38
s   12,842.47
$	14.82	
$	2,704.34
$	94,264.38
$    583,340.93
$	28,515.20
$	13,084.11
$	1,434.01
$	167.53
$	18,813.28
$	55,855.67
$	25,142.70
$	1,478.34
$	41.78
$	16,184.76
$	5,314.83
$	28,200.38
$	32.55	
TOTALS		$	923,658 .37	$ 31,481.91	$ 17,843.53	$	241.86	$ 874,574.79	$	197,386.76	$ 278,906.07	$ 398,281.98	$ 874,574.79	

DIRECT BILLED ASSESSMENTS

PULTE HOME CORPORATION	$27,751 .38	$3,319.84	$24,431.54

DATE
RECEIVED	DUE
DATE	CHECK
NO.	NET
ASSESSED	AMOUNT
RECEIVED	GENERAL
FUND	SERIES 2016	
11/1/18	11/1/18	91273182	$	13,875.69	$ 13,875.69	$	1,659.92	$ 12,215.77	
1/9/19	2/1/19	91274562	$	6,937.84	$	6,937.84	$	826.96	$	6,110.88	
4/8/19	5/1/19	91276499	$	6,937.84	$	6,937.84	$	829.96	$	6,107.88	
			$	27,751.37	$	27,751.37	$	3,316.84	$	24,434.53	

10

Windsor at Westside
Community Development District

Special Assessment Bonds, Series 2015 (Assessment Area One Project)

Date	Requisition #	Contractor	Description	Requisition

Fiscal Year 2019

	TOTAL		$	

Fiscal Year 2019					
10/1/18		Interest		$	0.05	
11/1/18		Interest		$	0 .06	
12/3/18		Interest		$	0.06	
1/2/19		Interest		$	0.06	
2/1/19		Interest		$	0.06	
3/1/19		Interest		$	0.06	
4/1/19		Interest		$	0.06	
5/1/19		Interest		$	0 .06	
6/3/19		Interest		$	0.06	
7/1/19		Interest		$	0.06	
8/1/19		Interest		$	0.06	
9/1/19		Interest		$	0.06	
		TOTAL		$	0.71	
			
Acquisition/Construction Fund at 9/30/18	
$	32.84	
			Interest Earned thru 9/30/19 Requisitions Paid thru 9/30/19	$	0.71
$	
			Remaining Acquisition/Construction Fund	   $	33.55 	

11

Windsor at Westside
Community Development District

Special Assessment  Bonds, Series 2016
(Assessment  Area Two Project)

Date	Re9ulsltlon #	Contractor	Descrle!lon	Requisition Fiscal Year 2018
2/20/18	17	Hopping Green Sams	$	862.00
2/20/18	18	Hopping Green Sams	$	800.00
5/17/18	19	Hopping Green Sams	s	153.00
6/29/18	16	Pulte Homes	$  1,534,998.40

TOTAL	$   1,536,813.40

Fiscal Year 2018
10/1/17	Interest	$	1,170.63
11/1/17	Interest	$	1,189.76
12/1/17	Interest	$	1,189.91
1/1/18	Interest	$	1,388.05
2/1/18	Interest	$	1,548.17
3/1/18	Interest	$	1,452 .13
4/1/18	Interest	$	1,790.19
5/1/18	Interest	$	1,940.40
5/30/18	Transfer In	$	2,351.89
6/1/18	Interest	$	2,101.91
7/1/18	Interest	$	2,010.25
8/1/18	Interest	$	2.96
9/1/18	Interest	$	3.09

TOTAL	$	18,139.36

Acquisition/Construction Fund at 9/30/17	$    1,520,690.34
Interest Earned and Transfer In thru 09/30/18	$	18,139.36
Requisitions Paid thru 09/30/18	$  (1,536,813.40)

Remaining Acquisition/Construction Fund	 $	2,016.30 

Date	Regulsltlon #	Contractor	Description	Requisition Fiscal Year 2019

	TOTAL		$		

Fiscal Year 2019					
10/1/18	Interest		$	3.10	
10/24/18	Transfer In		s	1,745.89	
11/1/18	Interest		$	4.27	
12/3/18	Interest		$	6.47	
1/2/19	Interest		$	6.96	
2/1/19	Interest		$	7.31	
3/1/19	Interest		$	6.64	
4/1/19	Interest		$	7.41	
4/1/19	Transfer In		$	2,214.80	
5/1/19	Interest		$	7.36	
6/3/19	Interest		$	11.69	
7/1/19	Interest		$	11.19	
8/1/19	Interest		$	11.44	
9/1/19	Interest		$	10 .49	
	TOTAL		$	4,055.02	
		
Acquisition/Construction Fund at 9/30/18	
$	
2,016.30	
		Interest Earned thru 9/30/19	$	4,055.02	
		Requisitions Paid thru 9/30/19	$		

Remaining Acquisition/Construction Fund	 $	6,071.32 

12